JACKSON, Miss. — Millions of dollars in tax incentives for a Memphis company developing an upscale outdoor mall in Southaven have become entangled in legislative debate over how much of a pay raise Mississippi school teachers will get.

The estimated $34 million in tax incentives for the planned Outlet Shops of the Mid-South are not at risk, but the topic still came up in the context of teacher pay raises during debate on extending the life of a tourism tax break for businesses.

A program administered by the Mississippi Development Authority allows some tourism-related businesses to receive a 30 percent rebate on their sales taxes once they begin operating and collecting the sales taxes.

That incentive amounts to about $34 million in tax rebates, according to MDA.

Legislative Democrats and Republicans, who hold a majority in the House and Senate as well as the governor’s office, agree that teachers deserve a substantial pay raise but cannot agree on the amount.

House members on Wednesday approved a Republican plan promoting incremental pay raises of $1,500 for teachers with five years or less experience.

Teachers with five to 25 years’ experience would be eligible for $4,250 pay raises over four years if they can meet three or more of 22 benchmarks laid out by legislators.

Democrats, who are pushing for across-the-board teacher raises, have said the pro-business, Republican-dominated Legislature is quick to give business tax break but slow to approve teacher pay raises.

Teachers have not had a general pay raise in seven years.

House Democrats pointed to the Southaven mall project, along with a similar project in Pearl, Miss., as examples of legislators paying more attention to developers than to teachers.

Rep. Cecil Brown, D-Jackson, and a former Education Committee chairman, said during debate on extending the tax incentive law that developers of the Pearl mall project will receive about $24 million in tax breaks.

“So, in two years we’ve spent $58 million for developers -- $58 million of potential general fund money at a time when we tell teachers we can’t afford a pay raise,” Brown said. “Yesterday, we told teachers we don’t have more of a pay raise for teachers. I’m for tourism, I’m for development, I’m for jobs, but I’m also for education.”

Supporters noted that every dollar the state forgoes in taxes on developers of tourism projects will churn into $4 during the life of the mall projects.

The discussion resulted in the bill under debate, extending the tax incentive program through 2016, being moved from the House “noncontroversial” calendar to a regular calendar.

The bill still will come up for debate again before the legislative session ends on April 6, the question is when.